Related Commentary  Related HMRC Manuals

53(1)  A person who–

(a)receives, as insurer, premiums in the course of a taxable business, and

(b)is not registered,

is liable to be registered.

53(1A)  The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.

53(2)  A person who–

(a)at any time forms the intention of receiving, as insurer, premiums in the course of a taxable business, and

(b)is not already receiving, as insurer, premiums in the course of another taxable business,

shall notify the Commissioners of those facts.

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